##  [Segregation of Duties Failure](/index.php/segregation-duties-failure) 

  ##  [Segregation of Duties Failure](https://social.quantumdictionary.io/segregation-duties-failure-0) 

  

 [![Social Sciences Dictionary](/sites/default/files/styles/large/public/2026-01/Social%20Sciences.png.webp?itok=FFG6NW1n)](/index.php/topic-specific-dictionaries/social-sciences)



**Social Sciences Dictionary**

 







 

 

 

 



 

 

 

 

Definition

A control failure in which responsibilities that should be divided among multiple persons or units—such as initiation, authorization, custody and reconciliation—are combined in a single individual or organizational unit, thereby enabling that actor to commit, conceal or perpetuate errors, misstatements or unauthorized transactions without timely detection.